1. F1040
2. Schedule SE
3. Schedule C
4. Schedule 1-6 (if applicable)
5. Other forms, such as F8962, if applicable
Since you asked here, I suggest she hire a tax expert to file her tax returns.
See this for SS Benefit: https://www.ssa.gov/pubs/EN-05-10072.pdf
In brief, $1360 算一點, 每年最多4點, 滿40點可以有社會安全退休金. Create an account to see how much you may get at retirement:
https://www.ssa.gov/myaccount/create.html